https://www.taxtmi.com/caselaws?id=93907 Entitlement to exemption under the notification depended on strict compliance with its prescribed conditions, including filing the declaration within the stipulated time. The Tribunal found that the appellant had not satisfied that requirement and there was no sufficient basis to disturb the lower authorities' finding on that lapse. As the condition precedent for exemption was not met, the claim to retain the duty benefit failed and the duty demand was not shown to be unsustainable. The issue was decided against the appellant and the demand confirmed by the lower authorities was upheld. en-us Mon, 03 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 17:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93907 Entitlement to exemption under the notification depended on strict compliance with its prescribed conditions, including filing the declaration within the stipulated time. The Tribunal found that the appellant had not satisfied that requirement and there was no sufficient basis to disturb the lower authorities' finding on that lapse. As the condition precedent for exemption was not met, the claim to retain the duty benefit failed and the duty demand was not shown to be unsustainable. The issue was decided against the appellant and the demand confirmed by the lower authorities was upheld. Case-Laws Central Excise Mon, 03 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93907